Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
HC quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendered the proceedings invalid. The court held that it is the respondents' duty to ensure timely and proper communication of administrative orders, which was not fulfilled in this instance. Consequently, the petition was allowed, effectively nullifying the GST assessment proceedings.
HC quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendered the proceedings invalid. The court held that it is the respondents' duty to ensure timely and proper communication of administrative orders, which was not fulfilled in this instance. Consequently, the petition was allowed, effectively nullifying the GST assessment proceedings.
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